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CITY OF NORTH OLMSTED <br />ORDINANCE N0. 86-+5 <br />PAGE 4 <br />747.04 COLLECTION OF TAX. <br />Every person receiving any payment on which a tax is levied under this <br />chapter shall collect the amount of the tax imposed from the person making <br />the admission payment. The tax required to be collected under this chapter <br />shall be deemed to be held in trust by the person required to collect it <br />until paid to the Director of Finance as herein provided. Any person <br />required to collect the tax imposed under this chapter who fails to collect <br />it or, having collected it, fails to remit it to the Director in the manner <br />prescribed by this chapter, whether such failure is the result of his own <br />act or the result of acts or conditions beyond his control, shall <br />nevertheless be personally liable to the City for the amount of such tax <br />and shall, unless the remittance is made as herein required, be guilty of a <br />violation of this chapter. <br />The tax imposed hereunder shall be collected at the time the admission <br />charge is paid by the person seeking admission to any place and shall be <br />reported and remitted by the person receiving the tax to the Director in <br />monthly installments and remittances therefor on or before the tenth day of <br />the month next succeeding the end of the monthly period in which the tax is <br />collected or received. <br />Payment or remittance of the tax collected may be made by check, unless <br />payment or remittance is otherwise required by the Director. Payment by <br />check shall not relieve the person collecting the tax from liability for <br />payment and remittance of the tax to the Director unless the check is <br />honored and is in the full and correct amount. The person receiving any <br />payment for admissions shall make out a return upon such forms and setting <br />forth such information as the Director may require, showing the amount of <br />the tax upon admissions for which he is liable for the preceding monthly <br />period. He shall sign and transmit the form to the Director with a <br />remittance for such amount. The Director may, in his discretion, require <br />verified annual returns from any person receiving admission payments, <br />setting forth such additional information as he may deem necessary to <br />determine correctly the amount of tax collected and payable. <br />Whenever any theater, circus, show, exhibition, entertainment or <br />amusement makes an admission charge which is subject to the tax herein <br />levied, and the same is a temporary or transitory nature, of which the <br />Director shall be the judge, the Director may require the report and <br />remittance of the admission tax immediately upon the collection of the tax, <br />at the conclusion of the preformance or exhibition, at the conclusion of <br />the series of performances or exhibitions or at such times as the Director <br />shall determine. <br />Failure to comply with any requirement of the Director as to report and <br />remittance of the tax as required herein shall be a violation of this <br />chapter. The books, records and accounts of any person collecting a tax <br />herein levied shall, as to admission charges and tax collections, be <br />